The paper studies the role of the city in the part of state patriotism of nation, which is reflected in tax, which is a quantitative measure of the actual specification for real participation (current and future) taxpayers in ensuring financial life and development of the state. The aim of the article is to develop theoretical and methodological bases for the use of state patriotism of nation (quantitative indicator) in the functioning of cities. City requires the effective management of its social and economic development. The essence of the problem lies primarily in consideration of the interests of various components of the urban environment, and external factors, and ensuring thus a balanced social and economic development of the city and surrounding areas. Thus, the content of management process of social and economic development of a large city should be slightly wider than conventional relationship in the context of the exercise of authority by local authorities and therefore, more generally, in our view, and the range of its subjects and objects. The regulatory system of cities role and the relevant urbanization processes in general assumes the existence of three types of control: administrative and legal, economic and social. That regulation is based on assumptions relating to the specific features of the regional surroundings and even within the state can vary significantly. The control system of urbanization processes or processes of urban growth, like any other, provides feedback, manifested through the influence of urbanization processes in the regional environment. The practical significance of the results is to analyze the development of management process of areas, balanced funding of the city operation to the implementation of decentralization reforms and changes in community income during the term of this reform. Income tax on income of natural persons has been analyzed, which will be considered as a quantitative indicator of the state patriotism. Fiscal capacity index of the corresponding tax on 1 inhabitant to the average for Ukraine has been analyzed. Scientific novelty consists in determining the tax capacity of the administrative-territorial unit, as the main component of state patriotism of nation. Further research will focus on evaluation of the decentralization reform and its impact on the social and economic development of cities in the context of the formation of state patriotism of nation.